TaxTMI 
TaxTMI 
2025 (4) TMI 284
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.... year 2016-17, which in turn, arose from the penalty order dated 12/04/2024, passed by the Assessing Officer ("AO") under section 271(1)(b) of the Act. 2. In this appeal, the assessee has raised the following grounds:- "The Appellant appeals against the impugned order dated 24-12-24 passed by the National Faceless Appeal Centre (the CIT(A)), under section 250 of the Income-tax Act. 1961 (the Act), on the following amongst other grounds each of which is in the alternative and without prejudice to any others. 1. The learned CIT(A) erred in holding that the communication were delivered to the assessee on her registered email id. The CIT(A) failed to appreciate that the registered mobile number and email id were up....
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....holding that since the notices/ letters/ communication have been served on the e-mail id registered in the income tax portal by the assessee herself, it should not be construed as 'reasonable cause' as per the provision of section 273B. 4. The learned CIT(A) erred in not giving opportunity to the appellant for personal hearing as requested by the appellant." 3. The only grievance of the assessee is against the levy of penalty under section 271(1)(b) of the Act. 4. We have considered the submissions of both sides and perused the material available on record. The brief facts of the case are that the assessee is an individual and, for the year under consideration, did not file her return of income. Subsequently, on the b....
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....essee submitted that the registered email address on the electronic filing account was updated to the email address of her husband, i.e., [email protected]. Thus, the assessee submitted that all the notices under section 148A(b), section 148, section 142(1), communications regarding non-compliance of notice under section 142(1), notice under section 271(1)(b), show cause notice under section 144, show cause notice regarding proposed variation and orders under section 148A(d) and assessment order have all been sent to the old email address of [email protected]. Thus, the assessee submitted that she has not received any of the above-mentioned notices, communications and orders on her registered email address on the e-filing portal. ....
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....arned CIT(A) held that the assessee was given several opportunities by the AO, which were not availed by the assessee, and the assessee has not filed any plausible explanation for non-compliance of the notices neither at the time of assessment proceedings, penalty proceedings, nor during the appellate proceedings. Being aggrieved, the assessee is in appeal before us. 8. During the hearing, the learned Authorised Representative ("learned AR") placed on record the email sent to the email address [email protected], which the assessee claims to be the email address of her then-consultant and was provided in her return of income for the assessment year 2010-11. The learned AR submitted that vide the aforesaid email, a notice dated 08/09/....
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....the addressee registered in designated portal; or (ii) the e-mail address available in the last income-tax return furnished by the addressee; or (iii) the e-mail address available in the Permanent Account Number database relating to the addressee; or (iv) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or (v) in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or (vi) any e-mail address made available by the addressee to the income-tax authority or any person authorised b....